Transcription of STAFF AUDIT PRACTICE ALERT NO 8 - PCAOB
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STAFF AUDIT PRACTICE ALERT NO 8 - PCAOB
1666 K Street, NW Washington, 20006 Telephone: (202) 207-9100 Facsimile: (202)862-8430 STAFF AUDIT PRACTICE ALERT NO. 10 MAINTAINING AND APPLYING PROFESSIONAL SKEPTICISM IN AUDITS December 4, 2012 STAFF AUDIT PRACTICE Alerts highlight new, emerging, or otherwise noteworthy circumstances that may affect how auditors conduct audits under the existing requirements of the standards and rules of the PCAOB and relevant laws. Auditors should determine whether and how to respond to these circumstances based on the specific facts presented. The statements contained in STAFF AUDIT PRACTICE Alerts do not establish rules of the Board and do not reflect any Board determination or judgment about the conduct of any particular firm, auditor, or any other person.
Staff Audit Practice Alert No. 10 December 4, 2012 Page 2 incentives and pressures resulting from certain conditions inherent in the audit environment, scheduling and workload demands, or an inappropriate level of
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